Examlex
One advantage of acquiring a corporation with losses is that after a tax-free reorganization, the remaining corporation may combine the negative earnings and profits E & P) of the target corporation with positive E & P of the acquiring corporation.
B2B Model
Stands for Business-to-Business model, a type of transaction or business conducted between two companies, such as wholesaler and retailer, rather than between a company and individual consumer.
Emperor Penguin Colony
A group of emperor penguins that live together in a specific location, often characterized by their breeding and social behaviors.
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